Research and Exploration of Value Evaluation Methods Under the Background of Data Asset Listing
With the rapid development of the digital economy,data assets have become an important strategic resource for enterprises and an indispensable component of their values.The key to realizing the value of data is the capitalization of data.Therefore,the government is paying more and more attention to the development of data assets and the improvement of management systems.China has issued the Interim Provisions on Accounting Treatment of Enterprise Data Resources,which was officially implemented on January 1,2024.This marks that data has become the fifth largest production factor after land,capital,labor,and technology,taking an important step towards the inclusion of data assets in the balance sheet.As an important issue in enterprise accounting treatment,the entry of data assets into the table has a certain impact on enterprise value evaluation.In depth analysis of the impact of data asset entry on enterprise value evaluation,and providing new theoretical basis and methods for enterprise value evaluation are of great significance for data asset management.
万方数据
维普
